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Sample Budget (Original)

Budget: Sunrise Advocacy


FY2012 Budget
Income & Support
Program Fees
Government contracts
Unrestricted Grants
Restricted Grants
Bequest
Revenue to be raised
Carryover
Reserve Draw
Total Revenue
Program Expenses
Salaries & Benefits
Consultants
Supplies
Program Travel
Office Management
Rent and Utilities
IT System Investment
Development
Communications
Subscriptions
Dues
Bank Fees
Meeting Expense
Postage and Messenger
Misc.
Total Program Expenses
Admin Overhead
Total Expenses
Operating Surplus (Deficit)
nonprofitfinancefund.org

2012 Nonprofit Finance Fund

73,750
101,813
178,750
95,000
50,000
46,000
20,000
10,000
$ 575,313

$ 206,333
103,333
10,776
15,113
836
22,658
75,000
6,171
16,000
1,000
1,250
750
2,100
250
500
$ 462,070
100,000
$ 562,070
$ 13,243
1

Sample Budget (Improved)

Budget: Sunrise Advocacy


FY2012 Budget

Reserve
drawdown and
amounts to be
raised are
excluded from
revenue

Income & Support


Program Fees
Government contracts
Unrestricted Grants
Net Assets Released
Total Revenue
Expenses
Salaries & Benefits
Consultants
Supplies
Travel
Office Management
Rent and Utilities
Development
Communications
Misc.
Total Expenses
Operating Surplus (Deficit)

Bequest
IT System Investment
Total Surplus (Deficit)

nonprofitfinancefund.org

2012 Nonprofit Finance Fund

73,750
101,813
178,750
95,000

449,313

223,000
120,000
27,443
15,113
17,503
39,325
22,838
16,250
5,600
487,070

$
$

(37,758)

50,000
(75,000)
(62,758)

For a true operating picture, this


should include only unrestricted
funds that are part of core
business/programs

Rather than carryover of any funds


from prior periods, only list funds
released from restriction

Manageable set of functional expense


categories

Any anticipated irregular or one-time


expenses or revenue are listed below
the line

Monthly Cash Flow Projections


Monthly Cash Flow, Based on Current Annual Forecast
($ in Thousands)
Cash (Opening Balance)

Current
Forecast
$126

Cash In
Government Grants and Contracts
Developer fees
Foundations, corporations, other
Individuals
Special events
CM Scholarship
Grants Receivable
Contribution Receivable
Total Cash In

$4,572
$271
$2,400
$0
$40
$8
$1,188
$631
$9,111

Cash Out
Salaries and benefits
Professional services
Program Costs
Interest Expense
Administrative costs
Occupancy
Accounts Payable

($6,009)
($160)
($417)
($9)
($472)
($330)
($613)

Accrued Salaries
Total Cash Out
Net Cash In/(Cash Out) From
Operations
Cash Ending Balance (Before
Special Items)

Jan. Plan

Feb.
Plan

March
Plan

April
Plan

May
Plan

June
Plan

July August
Plan
Plan

Sept.
Plan

Oct.
Plan

Nov.
Plan

Dec.
Plan

Total
2009

$126

$426

$859

$611

$583

$764

$1,457

$805

$454

$441

$112

$83

$126

$570

$200
$11
$142

$51

$200
$10
$0

$600

$500
$17
$520

$120

$99
$75
$0

$580

$0
$43
$50

$100

$751
$115
$200

$3,772
$271
$1,875
$0
$40
$8
$1,187
$631
$7,784

$450

$293

$100

$20

$0

$100
$40

$8
$187
$300
$1,515

$500
$200
$1,053

$100
$444

($445)
($75)
($31)
($1)
($21)
($7)
($413)

($445)
($1)
($31)
($1)
($27)
($15)
($100)

($445)
($31)
($1)
($54)
($47)
($100)

($223)
($223)
($8,233) ($1,215)

($620)

($678)

$878

$300

$433

($234)

$1,004

$426

$859

$625

$250
$31
$491
($445)
($1)
($31)
($1)
($27)
($15)

$250
$700
($445)

$1,287

($31)
($1)
($27)
($15)

($445)
($2)
($31)
($1)
($54)
($47)

($520) ($519)

($580)

($28)

$181

$707

$583

$764

$1,471

$140

$174

$580

$93

$240

($668)
($15)
($46)
($1)
($41)
($22)

($445)
($8)
($31)
($1)
($27)
($15)

($445)

($445)
($4)
($31)
($1)
($27)
($15)

($445)

($792) ($526) ($578) ($523)

($519)

($652) ($352)

($278)

$218

($132)

($167)

$301

($7)

$805

$454

($31)
($1)
($54)
($47)

$2
$456

($430)
$12

($31)
($1)
($27)
($15)

$1,066
($668)
($12)
($46)
($1)
($67)
($55)

($5,786)
($116)
($402)
($9)
($452)
($315)
($613)

($223)
($848) ($7,917)

Special Items
Line of Credit ($350 available)

$100

Principal Payment(s) on Loan ($57)

(14)

(14)

$250

(14)

(14)

2010 Revenues Rec'd in Cash in 2009


Cash Ending Balance (After
Special Items)

nonprofitfinancefund.org

$426

$859

2012 Nonprofit Finance Fund

$611

$583

$764

$1,457

$805

$454

$441

($100)

$112

$83

$250
($57)

$100

$100

$286

$286

Sample Program Profitability Model


Programs
After
School

Youth
Program

Capacity

Literacy

Senior
Services

Program
Subtotal

Special
Fundraising Events

Program
Mgmt

Admin.

Capacity
Subtotal

Total

Revenue

(A) Earned
Government contracts
Ticket Sales
Client Fees
Subtotal

$457

$110

$156
$613

$110

$100
$900

$1,367
$0
$256
$1,623

$0

$10
$80
$704
$152
$946

$242
$185
$427
$427

$800

$0

$0

$0

$0
$0
$0
$0

$1,367
$0
$256
$1,623

$0

$0

$10
$80
$946
$337
$1,373

$243
$107
$1,031
$349
$1,730

$0

$0

$1,373

$3,353

$0

(B) Contributed
Foundations & Corporations
Government
Individuals
Trustees
Subtotal

Total Revenue

$113
$27
$85
$12
$237

$0

$120

$0

$233
$27
$85
$12
$357

$850

$110

$120

$900

$1,980

$946

($100)

($525)
($172)

($188)
($20)
($48)

($29)

($1,046)
($511)
$0
($371)
($20)
($103)
$0
($44)

($100) ($1,000)

($2,094)

$120

Expenses
Salary & Benefits
Consultants & Contractors
Professional Fees
Occupancy
Office & Supplies
Program
Interest
Miscellaneous

($441)
($239)
($112)
($3)
($85)

($80)

($12)
($8)

($15)

Total Expenses

($894)

($100)

Surplus/Deficit

($45)

$10

nonprofitfinancefund.org

($259)
($5)
($10)

$20

2011 Nonprofit Finance Fund

($100)

($115)

($175)
($85)
($62)

($13)
($46)

($44)

($15)

($20)
($102)

($748) ($1,794)
($195)
($706)
($146)
($146)
($108)
($479)
$0
($20)
$0
($103)
($20)
($20)
($161)
($205)

($300)

($337)

($85)

($656)

($1,378) ($3,472)

($85)

($656)

$646

($85)

$90

($475)

($5)

($120)

ORIGINAL

Capacity

Rock City PPA


FY2010

Original
Productions

Revenue
(A) Earned
Admissions
Fees
Merchandise Revenue
Subtotal

Arts-inEducation

Community
Events

Program Subtotal

Gen Ops

Development

Capacity
Subtotal

Total Budget

$14,018
$58,000
$4,179
$76,197

$73,453
$28,650
$2,700
$104,803

$9,500
$402,000
$0
$411,500

$96,971
$488,650
$6,879
$592,500

$0
$0
$0
$0

$0
$0
$0
$0

$0
$0
$0
$0

$96,971
$488,650
$6,879
$592,500

Subtotal

$0
$75,000
$18,000
$0
$312,000
$405,000

$0
$0
$0
$0
$682,238
$682,238

$0
$0
$0
$0
$205,250
$205,250

$0
$75,000
$18,000
$0
$1,199,488
$1,292,488

$49,400
$87,500
$0
$43,500
$340,000
$520,400

$0
$137,500
$0
$0
$0
$137,500

$49,400
$225,000
$0
$43,500
$340,000
$657,900

$49,400
$300,000
$18,000
$43,500
$1,539,488
$1,950,388

Total Revenue

$481,197

$787,041

$616,750

$1,884,988

$520,400

$137,500

$657,900

$2,542,888

($400,853)
($131,850)
($56,687)
($4,300)
($10,690)
($3,880)
($12,465)
($3,500)
($13,000)
($3,150)
($1,550)
($6,900)
($380)
($2,700)
($4,000)
($1,250)
($12,500)
$0
($1,000)
($12,000)
($1,500)

($157,002)
($306,125)
($2,500)
$0
($350)
$0
($107,980)
$0
$0
($2,000)
$0
($1,200)
($8,000)
$0
($1,500)
$0
$0
($5,600)
$0
$0
$0

($709,695)
($565,475)
($129,187)
($4,800)
($43,040)
($3,880)
($203,945)
($3,500)
($22,000)
($12,150)
($1,550)
($13,545)
($14,980)
($16,450)
($8,600)
($4,000)
($12,500)
($41,600)
($61,000)
($12,000)
($1,500)

($180,864)
($147,500)
($57,264)
$0
($1,500)
$0
$0
($8,050)
$0
($1,000)
$0
$0
$0
$0
($2,575)
($3,200)
$0
($15,000)
$0
$0
($23,000)

($137,266)
($4,250)
($7,200)
$0
($27,192)
$0
($4,000)
($4,700)
$0
($16,850)
($900)
($2,000)
($5,865)
$0
($1,775)
($1,050)
($1,150)
($3,210)
$0
$0
$0

($318,130)
($151,750)
($64,464)
$0
($28,692)
$0
($4,000)
($12,750)
$0
($17,850)
($900)
($2,000)
($5,865)
$0
($4,350)
($4,250)
($1,150)
($18,210)
$0
$0
($23,000)

($1,027,825)
($717,225)
($193,651)
($4,800)
($71,732)
($3,880)
($207,945)
($16,250)
($22,000)
($30,000)
($2,450)
($15,545)
($20,845)
($16,450)
($12,950)
($8,250)
($13,650)
($59,810)
($61,000)
($12,000)
($24,500)

($592,257)

($1,885,397)

($439,953)

($217,408)

($657,361)

($2,542,758)

(B) Contributed
Government
Individuals
Corporate
Foundations
Net Assets Released

Expenses
Personnel Salaried plus benefits
($151,840)
Non Salaried (aritst, contractors, etc.)
($127,500)
Facilites
($70,000)
Marketing
($500)
Hospitality
($32,000)
Copying
$0
Travel
($83,500)
Supplies & Equipment
$0
Documentation
($9,000)
Printing
($7,000)
Design
$0
SWAG
($5,445)
Tech Costs
($6,600)
Adv/Promotion
($13,750)
Postage
($3,100)
Materials
($2,750)
Slam/Stipends/Talent
$0
Other
($36,000)
Housing
($60,000)
Ticket Subsidies
Misc.
Total Expenses

($608,985)

($684,155)

Surplus/Deficit

($127,788)

$102,886

nonprofitfinancefund.org

2009 Nonprofit Finance Fund

$24,493

($409)

$80,447

($79,908)

$539

$130

ORIGINAL

Sub-Programs of "Original Productions"

Rock City PPA

New Shows

July 4th Show

Program Total

Library Series

Revenue
(A) Earned
Admissions
Fees
Merchandise Revenue
Subtotal

$14,018
$53,000
$4,179
$71,197

$0
$2,500
$0
$2,500

$0
$2,500
$0
$2,500

$14,018
$58,000
$4,179
$76,197

Subtotal

$75,000
$18,000
$290,000
$383,000

$0
$0
$0
$0

$0
$0
$22,000
$22,000

$75,000
$18,000
$312,000
$405,000

Total Revenue

$454,197

$2,500

$24,500

$481,197

(B) Contributed
Individuals
Corporate
Net Assets Released

Expenses

Staff
Artist
Facilities
Marketing
Hospitality
Copying
Travel
Supplies
Prof Dev
Documentation
Printing
Design
T-Shirts
Tech Costs
Advertising/Promotion
Postage
Materials
Stipends
Local Travel
Other
Housing

nonprofitfinancefund.org

($151,840)
($116,500)
($70,000)
$0
($32,000)
$0
($61,000)
$0
$0
($5,500)
($6,000)
$0
($5,445)
($6,600)
($13,750)
($3,100)
($2,750)
$0
($12,500)
($11,000)
($60,000)

$0
($10,000)
$0
$0
$0
$0
($10,000)
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
($25,000)
$0

$0
($1,000)
$0
($500)
$0
$0
$0
$0
$0
($3,500)
($1,000)
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0

($151,840)
($127,500)
($70,000)
($500)
($32,000)
$0
($71,000)
$0
$0
($9,000)
($7,000)
$0
($5,445)
($6,600)
($13,750)
($3,100)
($2,750)
$0
($12,500)
($36,000)
($60,000)

Total Expenses

($557,985)

($45,000)

($6,000)

($608,985)

Surplus/Deficit

($103,788)

($42,500)

2009 Nonprofit Finance Fund

$18,500

($127,788)
6

ORIGINAL

Rock City PPA

Arts-in-Education Sub-Programs
Artistic
Devolopment

Visiting
Musicians

District 1

District 2

District 3

Mentor
Program
Junior High

Mentor
Program
High School

Music Classes

Artist
Residency

Program
After School After School
Site 1
Site 2
General AIE Total

Revenue
(A) Earned
Admissions
Fees
Merchandise Revenue
Misc. Revenue
Subtotal

$0
$0
$0
$0
$0

$0
$13,650
$0
$0
$13,650

$0
$0
$0
$0
$0

$5,000
$15,000
$0
$0
$20,000

$19,000
$0
$0
$0
$19,000

$0
$0
$0
$0
$0

$0
$0
$0
$0
$0

$27,550
$0
$2,200
$0
$29,750

$0
$0
$0
$0
$0

$0
$0
$0
$0
$0

$0
$0
$0
$0
$0

$0
$0
$0
$0
$0

$73,453
$28,650
$2,700
$0
$104,803

Government
Individuals
Corporate
Foundations
Other Unrestricted
Net Assets Released
Subtotal

$0
$0
$0
$0
$0
$0
$0

$0
$0
$0
$0
$0
$0
$0

$0
$0
$0
$0
$0
$35,000
$35,000

$0
$0
$0
$0
$0
$22,500
$22,500

$0
$0
$0
$0
$0
$22,500
$22,500

$0
$0
$0
$0
$0
$0
$0

$0
$0
$0
$0
$0
$0
$0

$0
$0
$0
$0
$0
$0
$0

$0
$0
$0
$0
$0
$0
$0

$0
$0
$0
$0
$0
$165,802
$165,802

$0
$0
$0
$0
$0
$108,131
$108,131

$0
$0
$0
$0
$0
$328,305
$328,305

$0
$0
$0
$0
$0
$682,238
$682,238

Total Revenue

$0

$13,650

$35,000

$42,500

$41,500

$0

$0

$29,750

$0

$165,802

$108,131

$328,305

$787,041

($26,517)
($15,000)
$0
($500)
$0
$0
($2,500)
($500)
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0

($22,466)
($5,400)
$0
($400)
($600)
($500)
($500)
($120)
$0
($6,000)
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0

($22,466)
($5,400)
$0
($300)
($450)
($375)
($300)
($180)
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0

($22,466)
($4,500)
$0
($500)
($1,500)
($1,250)
($1,250)
($300)
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0

($26,518)
($12,500)
$0
($100)
($2,000)
($625)
($75)
($50)
$0
$0
$0
$0
$0
$0
$0
$0
$0
($12,500)
$0
$0
$0
$0

($27,232)
($200)
($1,000)
$0
($150)
$0
($150)
$0
$0
($2,500)
($400)
($250)
($1,500)
($125)
$0
$0
$0
$0
$0
$0
$0
$0

($66,596)
($2,850)
($26,182)
$0
($460)
$0
($780)
$0
$0
($1,000)
($1,700)
($250)
($3,900)
($130)
($2,700)
($4,000)
($500)
$0
$0
$0
($6,000)
$0
$0

($35,986) ($29,471)

($31,766)

($54,368)

($33,507)

($117,048)

($54,368)

($33,507)

($87,298)

(B) Contributed

Expenses

Staff
Artist
Facilities
Marketing
Hospitality
Copying
Staff Travel
Supplies
Prof Dev
Documentation
Printing
Design
T-Shirts
Tech Costs
Advertising
Postage
Materials
Grants
School Clubs
Other
Ticket Subsidies
Retreat

($26,447)
($2,000)
($500)
$0
($100)
($30)
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0

Total Expenses

($29,077) ($45,017)

Surplus/Deficit

($29,077) ($31,367)

($986)

$13,029

$9,734

($26,448)
($25,000)
$0
$0
$0
$0
($6,000)
$0
$0
($2,500)
$0
$0
$0
$0
$0
$0
($750)
$0
$0
$0
$0
$0
$0

($17,122)
($15,000)
$0
$0
($1,500)
($500)
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
($1,000)
$0
($1,500)

($26,799)
($13,500)
$0
($1,500)
($2,700)
($200)
($210)
($600)
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0

($24,864)
$0
($22,700)
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0

($400,853)
($131,850)
($56,687)
($4,300)
($10,690)
($3,880)
($12,465)
($3,500)
$0
($13,000)
($3,150)
($1,550)
($6,900)
($380)
($2,700)
($4,000)
($1,250)
($12,500)
$0
($1,000)
($12,000)
($1,500)

($60,698) ($36,622)

($45,509)

($47,564)

($684,155)

($60,698) $129,180

$62,622

$280,741

$102,886

Note: Additional sub-program columns have been hidden for presentation purposes. As a result, the totals in the Program Total column may not equal the sum of visible columns.

nonprofitfinancefund.org

2009 Nonprofit Finance Fund

REVISED
Capacity

Rock City PPA


FY2010

Original
Productions

Revenue
(A) Earned
Admissions
Fees
Merchandise Revenue
Subtotal

Arts-inEducation

Community
Events

Program Subtotal

Gen Ops

Development

Capacity
Subtotal

Total Budget

$14,018
$58,000
$4,179
$76,197

$73,453
$148,650
$2,700
$224,803

$9,500
$402,000
$0
$411,500

$96,971
$608,650
$6,879
$712,500

$0
$0
$0
$0

$0
$0
$0
$0

$0
$0
$0
$0

$96,971
$608,650
$6,879
$712,500

Subtotal

$0
$85,000
$48,000
$0
$312,000
$445,000

$0
$0
$0
$0
$682,238
$682,238

$0
$0
$0
$0
$205,250
$205,250

$0
$85,000
$48,000
$0
$1,199,488
$1,332,488

$49,400
$87,500
$0
$43,500
$340,000
$520,400

$0
$137,500
$0
$0
$0
$137,500

$49,400
$225,000
$0
$43,500
$340,000
$657,900

$49,400
$310,000
$48,000
$43,500
$1,539,488
$1,990,388

Total Revenue

$521,197

$907,041

$616,750

$2,044,988

$520,400

$137,500

$657,900

$2,702,888

($400,853)
($131,850)
($56,687)
($4,300)
($10,690)
($3,880)
($12,465)
($3,500)
($13,000)
($3,150)
($1,550)
($6,900)
($380)
($2,700)
($4,000)
($1,250)
($20,000)
$0
($1,000)
($12,000)
($1,500)

($157,002)
($306,125)
($2,500)
$0
($350)
$0
($107,980)
$0
$0
($2,000)
$0
($1,200)
($8,000)
$0
($1,500)
$0
$0
($5,600)
$0
$0
$0

($709,695)
($565,475)
($129,187)
($4,800)
($43,040)
($3,880)
($203,945)
($3,500)
($22,000)
($12,150)
($1,550)
($13,545)
($14,980)
($16,450)
($8,600)
($4,000)
($20,000)
($41,600)
($61,000)
($12,000)
($1,500)

($180,864)
($147,500)
($57,264)
$0
($1,500)
$0
$0
($8,050)
$0
($1,000)
$0
$0
$0
$0
($2,575)
($3,200)
$0
($15,000)
$0
$0
($23,000)

($137,266)
($4,250)
($7,200)
$0
($27,192)
$0
($4,000)
($4,700)
$0
($16,850)
($900)
($2,000)
($5,865)
$0
($1,775)
($1,050)
($1,150)
($3,210)
$0
$0
$0

($318,130)
($151,750)
($64,464)
$0
($28,692)
$0
($4,000)
($12,750)
$0
($17,850)
($900)
($2,000)
($5,865)
$0
($4,350)
($4,250)
($1,150)
($18,210)
$0
$0
($23,000)

($1,027,825)
($717,225)
($193,651)
($4,800)
($71,732)
($3,880)
($207,945)
($16,250)
($22,000)
($30,000)
($2,450)
($15,545)
($20,845)
($16,450)
($12,950)
($8,250)
($21,150)
($59,810)
($61,000)
($12,000)
($24,500)

($691,655)

($592,257)

($1,892,897)

($439,953)

($217,408)

($657,361)

($2,550,258)

(B) Contributed
Government
Individuals
Corporate
Foundations
Net Assets Released

Expenses
Personnel Salaried plus benefits
($151,840)
Non Salaried (aritst, contractors, etc.)
($127,500)
Facilites
($70,000)
Marketing
($500)
Hospitality
($32,000)
Copying
$0
Travel
($83,500)
Supplies & Equipment
$0
Documentation
($9,000)
Printing
($7,000)
Design
$0
SWAG
($5,445)
Tech Costs
($6,600)
Adv/Promotion
($13,750)
Postage
($3,100)
Materials
($2,750)
Slam/Stipends/Talent
$0
Other
($36,000)
Housing
($60,000)
Ticket Subsidies
Misc.
Total Expenses

($608,985)

Surplus/Deficit

($87,788)

nonprofitfinancefund.org

$215,386

2009 Nonprofit Finance Fund

$24,493

$152,091

$80,447

($79,908)

$539

$152,630